摘要
近年来 ,企业业绩评价的一个显著趋势是在业绩评价指标体系中引入非财务指标 ,其典型代表是卡普兰和诺顿的平衡记分测评法。但是 ,非财务指标并不能替代财务指标 ,各种指标并非越多越好 ,要注意随时评价指标的适用性。
In recent years, there has been a clear trend in enterprise performance assessme nt towards introducing non-financial indicators into the indicator system, a typ ical example of which is Kaplan and Norton's balanced score measurement. Non-fi nancial indicators, however, cannot replace financial ones, and it is not the ca se that the more indicators the better; the applicability of the indicators shou ld be reviewed constantly.
出处
《贵州财经学院学报》
2003年第1期16-19,共4页
Journal of Guizhou College of Finance and Economics
